The Smartest Guys in the Room contains an unbelievable clip of Skilling joking about mark-to-market during a company skit: "We're going to move from market-to-market accounting to something I call HFV - Hypothetical future value accounting.

I have personal knowledge that defendant Clark Hunt was actively involved with his life-long friend, defendant Barrett Wissman, in conducting the business of HFV the hedge fund, and that Clark Hunt directly participated in the pay to play corruption scandal and had direct dealings with the so-called “intermediaries” who paid the bribes to public officials in charge of public employee pension plans.